From July 1, 2026, an updated procedure for collecting unpaid taxes will come into force in Armenia. The changes are enshrined in amendments to the Tax Code and are aimed at accelerating the work of tax authorities and increasing the collection of mandatory payments.

According to the State Revenue Committee, immediately after a tax liability arises, the electronic declaration system will automatically send a notification to the taxpayer. If the debt is not repaid within 7 calendar days and there are no accepted objections, the collection procedure is initiated.

Further, the tax authority will be able to decide on the same day to write off the debt and seize bank accounts, as well as movable and immovable property subject to accounting or registration. In fact, we are talking about the fastest possible transition from notification to interim measures.

If the obligation remains unfulfilled within 30 days after the arrest, the materials are transferred to the enforcement service for further collection measures. The new system focuses on digital processing of tax data and reducing the time it takes for the state to respond to arrears.